I sat in row M when the Tampa Bay Lightning were last in town. The seats in the upper deck are steep, so rather than the higher rows going further back, they go straight up. Basically, even if you're in the top row, you aren't so far back that you get a bad view of the ice, and the tall guy in front of you won't obstruct your view.

My brother's seats were great (Top row of the wheelchair seating. I've become spoiled by sitting in his seats at sporting events always seem to put you in a folding chair with lots of space and legroom.

Although we were in the top row, and even though I was wearing my glasses instead of my contacts, I could see the puck perfectly the whole time which was especially nice because the Penguins put it into the Tampa Bay net eight times!
Great seats, great arena.